U.S. TREAS Form treas-irs-7004-2003

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U.S. TREAS Form treas-irs-7004-2003
6
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I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 7004, PAGE 1 of 4
MARGINS: TOP 13mm (1⁄2"), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE, WRITING, SUB. 20
INK: BLACK
FLAT SIZE: 432mm (17") x 279mm (11") FOLD TO: 216mm (81⁄2") x 279mm (11")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
Date
Form
7004
(Rev. September 2003)
Action
Date
Signature
O.K. to print
Revised proofs
requested
Application for Automatic Extension of Time
To File Corporation Income Tax Return
OMB No. 1545-0233
Department of the Treasury
Internal Revenue Service
Name of corporation
Employer identification number
Number, street, and room or suite no. (If a P.O. box or outside the United States, see instructions.)
City or town, state, and ZIP code
Check type of return to be filed:
Form 990-C
Form 1120
Form 1120-A
Form 1120-F
Form
Form
Form
Form
Form 1120-FSC
Form 1120-H
Form 1120-L
Form 1120-ND
Form 1120S
Form 1120-SF
1120-PC
1120-POL
1120-REIT
1120-RIC
● Form 1120-F filers: Check here if the foreign corporation does not maintain an office or place of business in the
United States
䊳
1 Request for Automatic Extension (see instructions)
a Extension date. I request an automatic 6-month (or, for certain corporations, 3-month) extension of time
calendar
until
, 20
, to file the income tax return of the corporation named above for 䊳
, and ending
tax year beginning
year 20
or 䊳
, 20
, 20
b Short tax year. If this tax year is for less than 12 months, check reason:
Change in accounting period
Consolidated return to be filed
Initial return
Final return
2 Members of an affiliated group of corporations filing a consolidated return (consolidated group) (see instructions).
Name and address of each member of the affiliated group
3
4
a
b
c
e
f
5
6
Tentative tax (see instructions)
Payments and refundable credits: (see instructions)
4a
..
Overpayment credited from prior year
Estimated tax payments for the tax
4b
year
Less refund for the tax year applied
) Bal
4c (
for on Form 4466
Credit for tax paid on undistributed capital gains (Form 2439)
Credit for Federal tax on fuels (Form 4136)
Employer identification number
3
䊳
4d
4e
4f
Total. Add lines 4d through 4f (see instructions)
Balance due. Subtract line 5 from line 3. Deposit this amount using the Electronic Federal
Tax Payment System (EFTPS) or with a Federal Tax Deposit (FTD) Coupon (see instructions)
5
6
Signature. Under penalties of perjury, I declare that I have been authorized by the above-named corporation to make this application, and to the best of my knowledge
and belief, the statements made are true, correct, and complete.
(Signature of officer or agent) For Paperwork Reduction Act Notice, see instructions. (Title)
Cat. No. 13804A
(Date)
Form
7004
(Rev. 9-2003)
6
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 7004, PAGE 2 of 4
MARGINS: TOP 13mm (1⁄2"), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE, WRITING, SUB. 20
INK: BLACK
FLAT SIZE: 423mm (17") x 279mm (11") FOLD TO: 216mm (81⁄2") x 279mm (11")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
Form 7004 (Rev. 9-2003)
Page
2
General Instructions
Where To File
Section references are to the Inter nal Revenue Code unless
otherwise noted.
File Form 7004 with the Internal Revenue Service Center at
the applicable address shown below.
Purpose of Form
For . . .
Use Form 7004 to request a 6-month extension of time to
file the corporation income tax return. The extension will be
granted if the corporation properly completes this form, files
it, and pays any balance due on line 6 by the due date for
the return for which the extension applies.
Corporations filing Form 1120-F,
1120-FSC, or 1120-SF; corporations
whose principal business, office, or
agency is located in a foreign
country or U.S. possession; and
corporations who claim the
possessions corporation tax credit
under sections 30A and 936
Exceptions
Foreign corporations. Foreign corporations that use the
automatic 3-month extension of time to file under
Regulations section 1.6081-5 (see below) must pay the
balance due by the 15th day of the 6th month following the
close of the tax year.
Do not file Form 7004 if the corporation is requesting a
3-month extension of time to file and to pay under
Regulations section 1.6081-5. Instead, attach a statement to
the corporation’s tax return stating that the corporation
qualifies for the extension to file and to pay under
Regulations section 1.6081-5 because it is one of the
following:
● A foreign corporation that maintains an office or place of
business in the United States;
● A domestic corporation that transacts its business and
keeps its books and records of account outside the United
States and Puerto Rico; or
● A domestic corporation whose principal income is from
sources within the possessions of the United States.
However, if the corporation is unable to file its return within
the 3-month period extended under Regulations section
1.6081-5, file Form 7004 to request an additional 3-month
extension. Foreign corporations that maintain an office or
place of business in the United States are not considered
taxpayers abroad and therefore may not obtain an extension
of time to file beyond 6 months from the original due date of
the tax return. See Rev. Rul. 93-85, 1993-2 C.B. 297.
Form 1120-ND. Certain filers of Form 1120-ND (nuclear
decommissioning funds) must use Form 2758, Application
for Extension of Time To File Certain Excise, Income,
Information, and Other Returns, to request an extension.
Termination of Extension
The IRS may terminate the automatic extension at any time
by mailing a notice of termination to the corporation or to the
person who requested the extension. The notice will be
mailed at least 10 days before the termination date given in
the notice.
When To File
Generally, Form 7004 must be filed by the due date of the
applicable tax return. Do not attach Form 7004 to the
corporation’s tax return.
A foreign corporation that does not have an office or place
of business in the United States should file Form 7004 by the
15th day of the 6th month following the close of the tax year.
Filers of Form 990-C, 1120-PC,
or 1120-POL; and corporations
(not listed above) whose total
assets at the end of the tax year
are $10 million or more or whose
principal business, office, or
agency is located in Alabama,
Alaska, Arizona, Arkansas,
California, Colorado, Florida,
Georgia, Hawaii, Idaho, Iowa,
Kansas, Louisiana, Minnesota,
Mississippi, Missouri, Montana,
Nebraska, Nevada, New Mexico,
North Dakota, Oklahoma, Oregon,
South Dakota, Tennessee, Texas,
Utah, Washington, or Wyoming
All other corporations not listed
above.
The Address Is:
Philadelphia, PA 19255
Ogden, UT 84201
Cincinnati, OH 45999
Payment of Tax
Form 7004 does not extend the time for payment of tax.
Domestic corporations must deposit all income tax
payments with Form 8109, Federal Tax Deposit Coupon, or
use the Electronic Federal Tax Payment System (EFTPS), if
applicable.
● Foreign corporations that do maintain an office or place of
business in the United States pay their tax as described
above for domestic corporations.
● Foreign corporations that do not maintain an office or
place of business in the United States may pay the tax by
check or money order, payable to “United States Treasury.”
Note: On all checks or money orders, write the corporation’s
employer identification number (EIN), the type of tax, and the
tax year to which the payment applies.
Penalty for Late Payment of Tax
A corporation that does not pay the tax when due generally
may be penalized 1⁄2 of 1% of the unpaid tax for each month
or part of a month the tax is not paid, up to a maximum of
25% of the unpaid tax. The penalty will not be imposed if the
corporation can show that the failure to pay on time was due
to reasonable cause.
If the corporation is granted an extension of time to file, it
will not be charged a late payment penalty if (a) the tax
shown on line 3 (or the amount of tax paid by the regular
due date of the return) is at least 90% of the tax shown on
line 31 of Form 1120 (or the comparable line on other
returns) and (b) the balance due shown on the return is paid
by the extended due date.
6
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 7004, PAGE 3 of 4 (Page 4 is blank)
MARGINS: TOP 13mm (1⁄2"), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE, WRITING, SUB. 20
INK: BLACK
FLAT SIZE: 423mm (17") x 279mm (11") FOLD TO: 216mm (81⁄2") x 279mm (11")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
Form 7004 (Rev. 9-2003)
Specific Instructions
Address. Include the suite, room, or other unit number after
the street address. If the Post Office does not deliver mail to
the street address and the corporation has a P.O. box, show
the box number instead of the street address.
If the corporation’s address is outside the United States or
its possessions or territories, enter in the space for “city or
town, state, and ZIP code,” the information in the following
order: city, province or state, and country. Follow the
country’s practice for entering the postal code. Do not
abbreviate the country name.
Line 1a—Extension date. A foreign corporation with an
office or place of business in the United States that uses the
automatic extension of time to file, as provided in
Regulations section 1.6081-5, can use Form 7004 to obtain
an additional 3-month extension. See Foreign corporations
above.
Note: For all filers, the date that is entered on line 1a cannot
be later than 6 months from the or iginal due date of the
retur n.
Line 1b—Short tax year. If the box for change in accounting
period is checked, the corporation must have applied for
approval to change its tax year unless certain conditions
have been met.
See Form 1128, Application To Adopt, Change, or Retain
a Tax Year, and Pub. 538, Accounting Periods and Methods,
for details.
Line 2—Members of an affiliated group of corporations
filing a consolidated return (consolidated group). Only the
common parent of a consolidated group may request an
extension of time to file the group’s consolidated return.
Enter the name and address and EIN for each member of the
consolidated group.
Generally, all members of a consolidated group must use
the same taxable year as the common parent corporation. If,
however, a particular member of a consolidated group is
required to file a separate income tax return for a short
period and seeks an extension of time to file the return, that
member must file a separate Form 7004 for that period. See
Regulations section 1.1502-76 for details.
Caution: Any member of either a controlled group of
corporations or an affiliated group of corporations not joining
in a consolidated retur n must file a separate For m 7004.
Note: Failure to list members of the affiliated group on line 2
may result in the group’s inability to elect to file a
consolidated return. See Regulations sections 301.9100-1
through 301.9100-3.
Line 3—Tentative tax. Enter the tentative amount of total tax
for the year, reduced by any nonrefundable credits against
the tax. This amount will usually be the tax shown on Form
1120, line 31, or the comparable line of other returns.
Line 4—Payments and refundable credits. Enter the
payments and refundable credits described on lines 4a
through 4f. On line 4b, include special estimated tax
payments for certain life insurance companies and
beneficiaries of trusts. On line 4f, include any credit for tax
on ozone-depleting chemicals under section 4682(g)(2).
Line 5—Total. Include any backup withholding in the total for
line 5. Describe a “write-in” amount on the dotted line next
to the entry space (e.g., for backup withholding, show the
amount on the dotted line next to line 5 and write “backup
withholding” next to it).
Page
3
For more information about “write-in” payments and
credits, see the Instructions for Forms 1120 and 1120-A,
lines 32b through 32h, or the comparable instructions for
other applicable forms.
Line 6—Balance due. This is the amount of tax the
corporation is required to deposit.
Note: Except for certain foreign corporations described
under Payment of Tax, make all deposits with Form 8109 or
use EFTPS, if applicable. Do not include the corporation’s
payment with Form 7004.
If the corporation expects to have a net operating loss
carryback, the corporation may reduce the amount to be
deposited to the extent of the overpayment resulting from
the carryback, providing all other prior year tax liabilities have
been fully paid and Form 1138, Extension of Time for
Payment of Taxes by a Corporation Expecting a Net
Operating Loss Carryback, is filed with Form 7004.
Interest will be charged on any part of the final tax due not
shown on line 6. The interest is figured from the original due
date of the return to the date of payment.
For certain domestic and foreign corporations that use the
automatic extension of time to file under Regulations section
1.6081-5, interest is figured from the 15th day of the 3rd
month following the end of the tax year to the date of
payment.
Signature. The person authorized by the corporation should
sign Form 7004. This person may be:
● An officer of the corporation;
● A duly authorized agent holding a power of attorney;
● A person currently enrolled to practice before the IRS; or
● An attorney or certified public accountant qualified to
practice before the IRS.
Paperwork Reduction Act Notice
We ask for the information on this form to carry out the
Internal Revenue laws of the United States. You are required
to give us the information. We need it to ensure that you are
complying with these laws and to allow us to figure and
collect the right amount of tax.
You are not required to provide the information requested
on a form that is subject to the Paperwork Reduction Act
unless the form displays a valid OMB control number. Books
or records relating to a form or its instructions must be
retained as long as their contents may become material in
the administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as required by
section 6103.
The time needed to complete and file this form will vary
depending on individual circumstances. The estimated
average time is:
Recordkeeping
5 hr., 44 min.
Learning about the
law or the form
1 hr., 3 min.
Preparing the form
2 hr., 8 min.
Copying, assembling,
and sending the form
to the IRS
16 min.
If you have comments concerning the accuracy of these
time estimates or suggestions for making this form simpler,
we would be happy to hear from you. You can write to the
Tax Products Coordinating Committee, Western Area
Distribution Center, Rancho Cordova, CA 95743-0001. Do
not send the tax form to this address. Instead, see Where
To File on page 2.